{"id":184527,"date":"2026-08-17T17:42:22","date_gmt":"2026-08-17T17:42:22","guid":{"rendered":"https:\/\/www.europesays.com\/afrique\/184527\/"},"modified":"2026-08-17T17:42:22","modified_gmt":"2026-08-17T17:42:22","slug":"cbcr-sept-ans-apres-le-maroc-approuve-laccord-dechange-des-declarations-pays-par-pays","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/afrique\/184527\/","title":{"rendered":"CbCR : sept ans apr\u00e8s, le Maroc approuve l&rsquo;accord d&rsquo;\u00e9change des d\u00e9clarations pays par pays"},"content":{"rendered":"<p>L&rsquo;accord qui doit permettre \u00e0 l&rsquo;administration fiscale marocaine de recevoir et de transmettre automatiquement les donn\u00e9es financi\u00e8res des groupes multinationaux avait \u00e9t\u00e9 sign\u00e9 \u00e0 Paris en juin 2019, et son approbation l\u00e9gislative vient seulement d&rsquo;aboutir. \u00c0 ce jour, aucune relation d&rsquo;\u00e9change n&rsquo;est activ\u00e9e entre le Maroc et une autre juridiction, alors que l&rsquo;obligation d\u00e9clarative correspondante s&rsquo;impose aux entreprises depuis l&rsquo;exercice 2021<\/p>\n<p>Le dahir n\u00b0 1.26.72 du 28 juillet 2026 portant promulgation de la loi n\u00b0 76.19 a \u00e9t\u00e9 publi\u00e9 au Bulletin officiel. Il approuve l&rsquo;accord multilat\u00e9ral entre autorit\u00e9s comp\u00e9tentes portant sur l&rsquo;\u00e9change des d\u00e9clarations pays par pays, sign\u00e9 par le Maroc le 25 juin 2019.<\/p>\n<p>Le texte tient en un article unique. Son num\u00e9ro dit l&rsquo;essentiel du retard\u00a0: les projets de loi sont num\u00e9rot\u00e9s selon leur ann\u00e9e d&rsquo;enregistrement, et le 76.19 \u00e9tait pr\u00eat d\u00e8s 2019.<\/p>\n<p>\t    <img decoding=\"async\" class=\"img-locker\" src=\"https:\/\/www.europesays.com\/afrique\/wp-content\/uploads\/2026\/02\/1770993067_815_locker.png\"\/><\/p>\n<p>Abonnez-vous pour continuer la lecture <\/p>\n<p>\u00e0 partir de 40 dh par mois<\/p>\n<p style=\"font-size: 15px;margin: 0;padding: 0;line-height: 25px;\">(factur\u00e9 annuellement)<\/p>\n<p>\t        <a class=\"inscription-btn-single-post\" href=\"https:\/\/ledesk.ma\/abonnements\/\" rel=\"nofollow noopener\" target=\"_blank\">Choisir une offre<\/a><\/p>\n<p>\t\t            Le Desk a \u00e9t\u00e9 le premier \u00e0 r\u00e9v\u00e9ler<\/p>\n<p>\t\t\t\t        <img decoding=\"async\" src=\"http:\/\/ledesk.ma\/wp-content\/themes\/ledesk\/images\/arrow-left.svg\"\/><br \/>\n\t\t\t\t        <img decoding=\"async\" src=\"http:\/\/ledesk.ma\/wp-content\/themes\/ledesk\/images\/arrow-right.svg\"\/><\/p>\n<p style=\"margin-top:20px; font-style: italic; font-size:15px;\">\u00a9\ufe0f Copyright Pulse Media. Tous droits r\u00e9serv\u00e9s. <br \/>Reproduction et diffusions interdites (photocopies, intranet, web, messageries, newsletters, outils de veille) sans autorisation \u00e9crite.<\/p>\n","protected":false},"excerpt":{"rendered":"L&rsquo;accord qui doit permettre \u00e0 l&rsquo;administration fiscale marocaine de recevoir et de transmettre automatiquement les donn\u00e9es financi\u00e8res des&hellip;\n","protected":false},"author":2,"featured_media":184528,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[83],"tags":[55967,55968,11446,55969,275,1921,276,86,8330],"class_list":["post-184527","post","type-post","status-publish","format-standard","has-post-thumbnail","category-maroc","tag-base-dimposition","tag-cbcr","tag-dgi","tag-echanges-de-donnees-financieres","tag-fiscalite","tag-g20","tag-impots","tag-maroc","tag-ocde"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@afrique\/117112088009936272","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/posts\/184527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/comments?post=184527"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/posts\/184527\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/media\/184528"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/media?parent=184527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/categories?post=184527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/afrique\/wp-json\/wp\/v2\/tags?post=184527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}